Maximizing Ohio’s Sales/Use Tax Exemptions

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Ohio’s sales/use tax rate on purchases of taxable property and services can be quite significant, ranging from 5.75% to 7.75%. Are you taking advantage of the following broad exemptions?

  • Leased employees provided for an indefinite period under the appropriately worded contract.
  • Manufacturing exemption and its expansive rules with respect to the beginning and end of production.
  • Packaging exemption available to retailers and manufacturers for purchases of materials and equipment, both of which can be quite expensive.
  • Research and development property that has been capitalized.
  • The resale exemption for acquired property that is merely temporarily conveyed to another entity to support your business.
  • The transportation for hire exemption available for costs associated with transportation property used to carry property of another person (includes a related entity).

We can help you take full advantage of these exemptions and others.

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